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Resume
Rationale. During the last two decades, informational technologies greatly
influenced business processes of various companies and governmental sector.
Appearance of personal computers, local and global networks introduced dramatic
changes into various spheres. In such circumstances, the quality of service offered by
informational technologies acquires great importance. It is well known that the
Ministry of Finance of Georgia is an agency, which provides state government in
financial-budgeting and tax spheres. The Ministry has adopted strategic vision on
implementation of the project supporting financial management reform in
governmental sector, which consists of four components: automation of state budget
planning process; automation of State Treasury processes and control of use of state
resources; automation of human resources management in the system of the
Ministry, which will be integrated into financial management system; strengthened
external control mechanisms reporting.
The project of implementation of the second component will be considered
in the thesis work elaboration and introduction of electronic service system of
State Treasury in governmental sector, which is a novelty in the country.
Automation of the mentioned system was carried out by the Treasury Service of the
Ministry of Finance of Georgia and Public Legal Entity Financial- Analytical Service.
The system participants are the above mentioned services and budget-funded
organizations. Presently, the existence of automated system has minimized the
number of errors, simplified all operational actions related to the difficulties of
manual work. .Introduction of the system facilitated acceleration of progress of the
existing processes in governmental sector, receiving of information in real time,
information transparency, improvement of service, reduction of costs, reduction of
time required for processing of documents, simple data processing throughout the
country, efficient management of time and resources.
Based on the above stated, the thesis work Elaboration and Introduction of
Electronic Management System of State Treasury in Governmental Sector, which
viii
relates to the development of management of financial system and financialbudgeting policy, automation and control of current processes, shall be considered
actual.
The goal and basic tasks of the work. The goal of the work is to develop a
concept for automation of processes in governmental sector through informational
technologies. The project implementation shall be directed by using present-day
methodology, best practices, conforming to international standard, which will allow
offering the users (State Treasury, budget-funded organization) favorable services,
service, permanently oriented towards the users demands, where the level of the
achieved objectives and quality, as well as the assessment of the used resources will
be available. The basic task of the work is to describe the project progress, which
shall go through all mandatory phases life cycles of services strategy, designing,
introduction, support, permanent improvement and development. Methodologies,
used on all stages of the project progress is reviewed, automated processes in State
Treasury, realized in electronic service system of the Treasury and the progress and
the results of introduction of this system are described.
Approbation of the work. The basic results of the project around the thesis
work were reviewed and presented on February 27-29, 2012 in Tbilisi, during the
seminar Progress of State Expenditure Management Reform in State Treasury and
External Funding Issues, held in the framework of Public Expenditure Management
Peer Assisted Learning (PEM-PAL) under the auspices of the World Bank. The
organizer or the seminar from Georgian side was State Treasury [19]. The
representatives of finance departments and treasuries of about 15 of Eastern
ix
European and Central Asian countries, as well as the World Bank experts and
personnel participated in the seminar.
19-27
I IT
28-40
1.1 28-31
1.2 31-34
1.3
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2.5
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2.6
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2.7
66-69
xi
III
70-118
3.1 70-71
3.2 72-74
3.3 74-87
3.3.1 74-75
3.3.2 75-83
3.3.3 83-87
3.4
87-91
3.5 91-96
3.6 96-98
3.7
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3.8 108-118
IV
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4.1 119-121
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129-131
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128
1. Cem Dener, Joanna Watkins, William Leslie Dorotinsky Financial
Management Information Systems 25 Years of World Bank Experience on
What Works and What Doesn't . World Bank Study 2011
2. Cem Dener Implementation Methodology of the Integrated Public
Financial Management Systems in Europe and Central Asia, World Bank,
May 2007.
3. Sailendra Pattanayak and Israel Fainboim Treasury Single Account:
Concept,Design, and Implementation Issues International Monetary Fund 2010
4. Abdul Khan and Mario Pessoa Conceptual Design: A Critical Element of a
Government Financial Management Information System Project
International Monetary Fund 2010
5. Ali Hashim and Allister J. Moon, Treasury Diagnostic Toolkit World Bank
Working Paper N19, 2004.
6. Davina Jacobs, Jean-Luc Hlis, and Dominique Bouley Budget Classification
International Monetary Fund 2010
7. , 2 PEMPAL
PEMPAL
2012
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9. 2010 31 247
10. 2004 21 39
11. 2011 20 238
129
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